\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u652f\u6255\u5229\u606f\u306b\u5bfe\u3059\u308b\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09<\/p>\n

\u6628\u5e74\u3001\u89aa\u4f1a\u793e\u304b\u30894,000,000.00MXN\u306e\u501f\u5165\u91d1\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u5229\u606f\u306f\u5e74\u52290.13%\u3068\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u652f\u6255\u5229\u606f\u306f\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09<\/p>\n

\u307e\u305a\u640d\u91d1\u7b97\u5165\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u3068\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u76ee\u7684\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u30d3\u30b8\u30cd\u30b9\u76ee\u7684\u3067\u751f\u3058\u305f\u501f\u5165\u306b\u5bfe\u3059\u308b\u5229\u606f\u3067\u3042\u308c\u3070\u3001\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f46\u3057\u904e\u5c0f\u8cc7\u672c\u7a0e\u5236\u306b\u3066\u95a2\u9023\u5f53\u6642\u8005\u9593\u306e\u53d6\u5f15\u306f\u640d\u91d1\u4e0d\u53c2\u5165\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5\uff08LISR\uff1aLey de Impesto Sobre de Renta\uff09\u306e27\u6761\u306b\u652f\u6255\u5229\u606f\u306b\u95a2\u3057\u3066\u3066\u4e0b\u8a18\u306e\u69d8\u306b\u8a18\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

VII.Que en el caso de intereses por capitales tomados en préstamo, éstos se hayan invertido en los fines del negocio. Cuando el contribuyente otorgue préstamos a terceros, a sus trabajadores o a sus funcionarios, o a sus socios o accionistas, sólo serán deducibles los intereses que se devenguen de capitales tomados en préstamos hasta por el monto de la tasa más baja de los intereses estipulados en los préstamos a terceros, a sus trabajadores o a sus socios o accionistas, en la porción del préstamo que se hubiera hecho a éstos y expida y entregue comprobante fiscal a quienes haya otorgado el préstamo; los cuales podrán utilizarse como constancia de recibo si en alguna de estas operaciones no se estipularan intereses, no procederá la deducción respecto al monto proporcional de los préstamos hechos a las personas citadas. Estas últimas limitaciones no rigen para instituciones de crédito, sociedades financieras de objeto múltiple reguladas u organizaciones auxiliares del crédito, en la realización de las operaciones propias de su objeto.  <\/em><\/p>\n

 <\/em><\/p>\n

VII. <\/em>\u501f\u5165\u8cc7\u91d1\u5229\u606f\u5834\u5408\u3001\u3053\u306e\u501f\u5165\u8cc7\u91d1\u304c\u4e8b\u696d\u76ee\u7684\u306b\u6295\u8cc7\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/span><\/em>\u7d0d\u7a0e\u8005\u304c\u7b2c\u4e09\u8005\u3001\u81ea\u793e \u5f93\u696d\u54e1\u307e\u305f\u5f79\u54e1\u3001\u3042\u308b\u3044\u306f\u5171\u540c\u51fa\u8cc7\u8005\u307e\u305f\u682a\u4e3b\u306b\u8cb8\u4ed8\u91d1\u3092\u63d0\u4f9b\u3059\u308b\u3068\u304d\u3001\u5f7c\u3089\u306b\u5bfe\u3057\u3066\u7a0e\u52d9\u8a3c\u660e\u66f8\uff08\u9818\u53ce\u66f8\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b\uff09\u3092\u767a\u884c\u30fb\u4ed8\u4e0e\u3057\u3066\u63d0\u4f9b\u3057\u305f\u8cb8\u4ed8\u91d1\u76f8\u5f53\u5206\u306b\u3064\u3044\u3066\u3001\u7b2c\u4e09\u8005\u3001\u81ea\u793e\u5f93\u696d\u54e1\u3042\u308b\u3044\u306f\u5171\u540c\u51fa\u8cc7\u8005\u307e\u305f\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u5229\u606f\u306e\u6700\u3082\u4f4e\u3044\u7387\u91d1\u984d\u3092\u4e0a\u9650\u3068\u3057\u3066\u3001\u501f\u5165\u8cc7\u91d1\u304b\u3089\u767a\u751f\u3057\u305f\u5229\u606f\u3092\u640d\u91d1\u51e6\u7406\u3067\u304d\u308b\u3002<\/em><\/p>\n

 <\/em><\/p>\n

 <\/em><\/p>\n

\u501f\u5165\u91d1\u306e\u4f7f\u7528\u7528\u9014\u3001\u76ee\u7684\u304c\u4e8b\u696d\u76ee\u7684\u3067\u306f\u306a\u3044\u5834\u5408\u3084\u305d\u306e\u652f\u51fa\u306b\u95a2\u3057\u5168\u984d\u3067\u306f\u306a\u304f\u4e00\u90e8\u5206\u306e\u307f\u304c\u3001\u640d\u91d1\u7b97\u5165\u8cbb\u7528\u3068\u6271\u308f\u308c\u308b\u5834\u5408\u3001\u305d\u308c\u306b\u4f34\u3046\u501f\u5165\u91d1\u306e\u5229\u606f\u306b\u3064\u3044\u3066\u3082\u540c\u3058\u6bd4\u7387\u3067\u640d\u91d1\u7b97\u5165\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/em><\/p>\n

 En el caso de capitales tomados en préstamo para la adquisición de inversiones o para la realización de gastos o cuando las inversiones o los gastos se efectúen a crédito, y para los efectos de esta Ley dichas inversiones o gastos no sean deducibles o lo sean parcialmente, los intereses que se deriven de los capitales tomados en préstamo o de las operaciones a crédito, sólo serán deducibles en la misma proporción en la que las inversiones o gastos lo sean. <\/em><\/p>\n

 <\/em><\/p>\n

 <\/p>\n

\u3053\u3046\u3057\u305f\u53d6\u5f15\u306e\u3044\u305a\u308c\u304b\u306b\u304a\u3044\u3066\u3001\u5229\u606f\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u524d\u8ff0\u8005\u306b\u5bfe\u3057\u3066\u884c\u3063\u305f\u8cb8\u4ed8\u91d1\u6bd4\u4f8b\u984d\u306b\u95a2\u3057\u3066\u640d\u91d1\u51e6\u7406\u884c\u308f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002\u3053\u306e\u6700\u5f8c\u5236\u9650\u4e8b\u9805\u3001\u4fe1\u7528\u6a5f\u95a2\u3001\u9650\u5b9a\u76ee\u7684\u91d1\u878d\u4f1a\u793e\u307e\u305f\u4fe1\u7528\u88dc\u52a9\u6a5f\u95a2\u304c\u305d\u308c\u305e\u308c\u306e\u76ee\u7684\u306b\u4fc2\u308b\u672c\u6765\u306e\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002\u6295\u8cc7\u53d6\u5f97\u307e\u305f\u306f\u652f\u51fa\u5b9f\u884c\u306e\u305f\u3081\u306e\u501f\u5165\u8cc7\u91d1\u306e\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u3001\u6295\u8cc7\u307e\u305f\u306f\u652f\u51fa\u304c\u639b\u3051\u3067\u884c\u308f\u308c\u3001\u672c\u6cd5\u9069\u7528\u4e0a\u3001\u305d\u306e\u6295\u8cc7\u307e\u305f\u652f\u51fa\u304c\u640d\u91d1\u51e6\u7406\u3067\u304d\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u90e8\u5206\u7684\u306b\u306e\u307f\u640d\u91d1\u51e6\u7406\u3067\u304d\u308b\u5834\u5408\u3001\u501f\u5165\u8cc7\u91d1\u307e\u305f\u306f\u639b\u3051\u306b\u3088\u308b\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u5229\u606f\u3001\u305d\u306e\u6295\u8cc7\u307e\u305f\u652f\u51fa\u304c\u640d\u91d1\u51e6\u7406\u3067\u304d\u308b\u3068\u540c\u3058\u6bd4\u7387\u306b\u3088\u3063\u3066\u307f\u51e6\u7406\u3067\u304d\u308b\u3002<\/span> <\/em><\/p>\n

\u672c\u6cd5\u7b2c143\u6761\u7b2cIII\u9805\u306b\u8ff0\u3079\u308b\u501f\u5165\u91d1\u304b\u3089\u751f\u3058\u308b\u5229\u606f\u306b\u3064\u3044\u3066\u3001\u73fe\u91d1\u3001\u8ca1\u307e\u305f\u5f79\u52d9\u306b\u3088\u3063\u3066\u652f\u6255\u308f\u308c\u3066\u521d\u3081\u3066\u640d\u91d1\u51e6\u7406\u3055\u308c\u308b\u3002<\/em><\/p>\n

 <\/em><\/p>\n

\u6e21\u8fba \u5bdb<\/em><\/p>\n

<\/em><\/p>\n

 <\/em><\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002 \u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u652f\u6255\u5229\u606f\u306b\u5bfe\u3059\u308b\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002   \u8cea\u554f\uff09 \u6628\u5e74\u3001\u89aa\u4f1a\u793e\u304b\u30894,000,000.00MXN\u306e\u501f\u5165\u91d1\u3092\u3057 […]","protected":false},"author":1,"featured_media":2266,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[21,23],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/mexico_blog\/wp-content\/uploads\/2019\/05\/%E4%BC%9A%E8%A8%88.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybTy-hU","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/1110"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/comments?post=1110"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/1110\/revisions"}],"predecessor-version":[{"id":3469,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/1110\/revisions\/3469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media\/2266"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media?parent=1110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/categories?post=1110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/tags?post=1110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}